Business Rates specialists at Malcolm Scott Consultants are working with garden centre owners across England and Wales to both help assess their current rateable value and to explain forthcoming changes to the way that the system will work, as the onus is set to fall on the ratepayer to keep the Valuation Office Agency informed.
Andrew Hulbert, of Malcolm Scott Consultants’ sister company Harris Lamb’s Rating team, said that further to this year’s Glee exhibition and HTA Conference, it had become clear that centre owners and managers were concerned about the way that the new rules, which were brought into force as part of the Non-Domestic Rating Act 2023, would impact on them.
He said: “Having spent some time conducting desktop reviews for a number of garden centres we have spotted a number of anomalies which present opportunities to save money, and in some cases, act as a warning to undertake financial planning in the event that they may find their assessment is inaccurate.
“The world of Business Rates is becoming more technical. Couple this with current plans to bring in a Duty To Notify, and the already complex regulations are set to become a more time-consuming task for business owners, with financial repercussions for those failing to comply, which is evidently a core concern for centre operators,” added Andrew.
From April 1st 2026, it will be a legal requirement for garden centre owners – and all business ratepayers – to inform the Valuation Office Agency (VOA) of any changes to their properties within 60 days.
Andrew said that while a failure to comply with the requirements will see financial penalties imposed, the more immediate concern for businesses was the fact that that historic inaccuracies would become a thing of the past with reduced ability to appeal valuations.
“The new laws state that from April 1st 2026, ratepayers must register for the Government Gateway and, via the online portal, advise the VOA of any changes to their property’s value, size, use or condition. This does not only focus on changes to tenancy or usage that impact on a property’s rental value, but to physical alterations to the building such as extensions and installations.
“The intention is to ensure a more transparent approach to the Rating system, but the over-riding feedback we’ve had from business owners so far is one of frustration – their focus is on operating and developing their businesses so that they continue to thrive, and the idea of getting immersed in unfamiliar red tape; especially at risk of a financial penalty should they get it wrong; is particularly unwelcome.
“While we can see that many operators will decide to deal with this further down the line, having 18 months to get to grips with it, the more pressing issue is that of getting any current and historical inaccuracies rectified ahead of time, as these will effectively have a line drawn under them and those who haven’t taken steps to do so could find themselves significantly out of pocket. In short, as we move into 2025, it would be advisable for all centres to prioritise business rates as a matter of urgency, to ensure their current status is up-to-date, and to ascertain whether they have the capacity and resource to fulfil the Duty Of Care obligations themselves, or whether this would be better outsourced to a professional team for peace of mind,” said Andrew.
For further information, Andrew can be contacted at Andrew.hulbert@harrislamb.com.
